What IRS Form 990-N (2025) Is For

Form 990-N, also called the e-Postcard, is the annual filing requirement for small tax-exempt organizations with gross receipts normally $50,000 or less. This online-only filing helps nonprofits meet IRS reporting obligations with minimal effort, providing basic organizational details instead of completing the longer Form 990 or 990-EZ (IRS.gov).

When You’d Use Form 990-N for 2025 (Late or Amended Filing)

You would file Form 990-N for 2025 late if your organization missed the May 15, 2026 deadline and received IRS notices about delinquent filing. Filing may also occur if you realize you’re approaching the three-year non-filing threshold that causes automatic revocation. For prior years, use an IRS-approved e-file provider, not the direct IRS system.

Key Rules Specific to 2025

• Filing is electronic-only—no paper option.
  
  
• Login.gov or ID.me authentication required.
  
  
• Gross receipts threshold remains $50,000 or less.
  
  
• Due date: 15th day of the 5th month after tax year ends.
  
  
• Three consecutive missed filings cause automatic revocation.
  
  
• Eligibility rules differ depending on length of organizational existence.
  
  

Step-by-Step (High Level)

1. Gather Information: EIN, tax year, legal name, mailing address, principal officer, website (if any).
   
   
2. Verify Eligibility: Confirm receipts $50,000 or less.
   
   
3. Log In: Use IRS system with Login.gov or ID.me.
   
   
4. Complete the Form: Enter all eight required fields.
   
   
5. Submit Electronically: File via the IRS system or approved provider.
   
   
6. Save Proof: Print confirmation immediately for your records.
   
   

Common Mistakes and How to Avoid Them

• Filing on smartphones or tablets—always use desktop/laptop.
  
  
• Filing before tax year ends—wait until year is complete.
  
  
• Assuming no filing requirement—small organizations must still file.
  
  
• Missing three consecutive years—results in automatic revocation.
  
  
• Using incorrect tax year—double-check bylaws or IRS records.
  
  
• Not updating organizational info—ensure name, address, and officer details are accurate.
  
  

What Happens After You File

The IRS typically confirms receipt electronically within days. While there are no monetary penalties for late 990-N filings, organizations must remain vigilant, as three consecutive missed years cause automatic revocation. If multiple years were missed, the IRS may request additional documentation. Organizations revoked for non-filing must go through reinstatement procedures with Form 1023 or 1024.

FAQs

Can I file Form 990-N for multiple prior years at once?

No. Each tax year requires a separate Form 990-N filing. For prior years, you cannot use the direct IRS e-Postcard system. Instead, you must file through an IRS-approved e-file service provider. Submitting multiple filings promptly is essential to avoid automatic revocation of your organization’s tax-exempt status.

What if my organization’s gross receipts exceeded $50,000 during the filing year?

If gross receipts were above $50,000, your organization is not eligible to file Form 990-N. Instead, you must file either Form 990-EZ or the full Form 990, depending on your organization’s revenue and size. Filing the incorrect form may lead to rejection or compliance issues with the IRS.

Is there a penalty for filing Form 990-N late?

No monetary penalties apply for late Form 990-N filings. However, the consequences can be serious—if your organization fails to file for three consecutive years, your tax-exempt status will be automatically revoked under Section 6033(j). Timely late filing helps preserve compliance and avoid lengthy reinstatement processes.

Can I get copies of previously filed Form 990-N submissions?

Yes. Filed Form 990-N submissions are publicly available through the IRS Tax-Exempt Organization Search tool. You can view your organization’s filing history and download previous submissions. Always print and save your confirmation page immediately after filing, as the IRS system does not allow retrieval of individual filing confirmations later.

Do I need to file state returns if I file a late federal Form 990-N?

Yes, in some cases. Federal and state filing requirements are separate. Filing Form 990-N with the IRS does not automatically meet state reporting obligations. Contact your state’s attorney general or charity registration office to verify state-level requirements and ensure your nonprofit remains compliant on both federal and state levels.

What happens if my organization was automatically revoked for non-filing?

If your exempt status was revoked after three years of non-filing, filing late Form 990-Ns will not restore it. You must apply for reinstatement using Form 1023 or 1024, depending on your organization type. The IRS does not reverse automatic revocations and requires new approval for exemption reinstatement.

Can I amend a previously filed Form 990-N?

No. Form 990-N cannot be amended once submitted. If corrections are needed, update the information in your next year’s filing. For critical errors that may impact your records, contact IRS TE/GE Customer Account Services at 877-829-5500 for guidance. Maintaining accurate information ensures smoother compliance in future years.

‍